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HMRC internal manual

VAT Bad Debt Relief

Repayment of input tax: Situations where the customer does not have to repay VAT previously recovered

The repayment requirement does not apply where the customer has paid and claimed VAT on acquisitions or import VAT. In addition VAT claimed via Section 33 of the VAT Act or refunds made under the 8th/13th Directive are not covered by Section 26A.